Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1887-01-14
WHEELING, W VA, FRIDAY MORNING. JANUARY A. 1897

/ Estimated P,ohqJ'c Receipts at Hc TrfdSWry,
| for The FIScR Ycar cndinq .S,y,caJcy 30
lSS7, and the C"gcs Upon The State Fund
( for that Iear.
/ For the State Fund S4s5, $50 90
! To which add balance on hand 1854 SO
Making a total of $3.50, ,43l 81
| The estimated charges for that
year are 434, $40 90
/ Leaving probable balance of S5.55S 5S
! The estimated receipts for the
| General School Fund . $50, 900 OO
| Add balance on hand .. 81 ,O51 46
Making 4 total Of . . . .SGS3. .O57 iG
/ The estimated receipts for the
| School Fund are. S Is, 500 90
Add balance on hand E. 1861 20
Making total Of s l7,4Gl ~
Estimated Proboii, Rcccihts at the 2rcrsury
for the FiSod IoU RdiRy September 80,
lSSS, and the Ch0gc> Upon the Siaic
| FOnd far hh Icn.
| For State Fund . SlI7. so 90
Add estimated balance on hand 5,55S -
Makinga = total of .$i53, los 5S
The estimated charges for that
year are .Sli6, IL 90
Leaving probable balance offs 1867 -
The foregoing estimates have been care
fully prepared, aud the Auditor adds the
following import"nt statement and Sug-
gestions
In estimating the amount of diShurSe-
mcnts ior the years lsS7 and lSSS, have
included only such items Us are known to
he actually necessary; yet it appears that
the balance remaining in the Treasury To
credit OF the State Fund at the close of the
fiscal year lSSS amounts tOS7, ,267.5S 1t is
therefore evident that any extraordinary
appropriations ont of this fund will have
to be met in the future as i'll the past, and
this should he avoided.
By ch 10, Acts Of lSN,!, provision was
made for transferring and assigning the
ciaIm OF the State against the Merchants
Bank OF Charleston, upon the payment Of
S2O, OWOO. The act was complied with
during the year; but neither the present
Treasurer nor his predecessor considered il
proper To exclude it from financial state
mrntS without statutory direction. The
| Treasurer, in his report concerning this
claim, says:
That matter has been finally adjusted,
and Vet our books show balance to the
credit of the State Of SD. .GOl %, which
amount has to he continually carried for
ward on our books and balance sheets at
no little trouble, and still We have no right
| tn drop the same without some authority
| from the Legislature.
ASSESSMENT AND TAXATION.
Ii is Il fact beyond reasonable cOntrO-
verSy, that oUr present assessment laws do
not secure that equality of taxation rcquir-
| rd by the Constitution. And 1t is equally
notorious, that it is principally, the very
| species OF property that can contribute to
| the support of Government with the
| least Inconvenience, that evadeS the
assessor, and withhOlds its Just contrihu.
tiun from the public revenue. To secure
| an exact equality of taxation is, probably,
/ au impoS>ihiIity; but it can be, at least,
approNimatcd. \ much nearer approach
| 10 such equality can be made, by statutory
| revision, than under the present laws. BY
careful deliberatiOn upon this subject,
Keeping in view simple justice for every
! interest. the untaNed invisible personal
property can be reached, and beneficial
conclusion confidently anticipated.
In this connection call your attention
to the Auditor report, showing decrease
in classes Of personal property, known, by
common observation, to have increased
throughout the state, and cNcmpt"d by no
law whatever; and, also, to the tollowin
IN sad report.
in my opinion Justice to all citizens re-
Vuires that the property of incorporated
companies should be assessed aS the prop
| erty ot individuals. Ii the present meth
| Ud of assessing such property were applied
| To the assessment OF individuals it would
authorize every person To deduct the
amount of his debts from the amount Ot
his property
One-half of the annual taxes is required
| to be paid into the treasury by the SherliiS
| in January, One-fourth in May and one
| fourth in August The January and May
payments are principally in cash, and the
| August payment principally in shcritls
commissions and delinquencicS.
The license taxes assessed between No
vembcr lSt and May lst, are required to
be- paid on the 3lst day OF May; these
constitute hut a very small portion of such
taxes for the year. The license taxes as
Sr~Sed from May lst to November lst are
required to be paid in on or before the 18th
OF December. As the license year begins
on the lSt day of May, nearly all of the
license taxes for the year are paid to the
ShcriilS during that month; yet, the State
is deprived of the benefit thereof until the
18th day of December following, aud at
the very time when revenue is most needed
to meet the demands upon the treasury,
because oithc August payment of taxes by
the Shrrllls being principally made up OF
commissions and delinquencics as before
stated ii the law required the license
taxes assessed and paid TO the Sherits dur
ing the month of May, to be paid into the
treasury on or before the lst day Of Au-
gust, it would give great financial relief.
The SheriliS throughout the State have
met their obligations IN the most Satlsiac-
tory manner. Every dollar of State rcvc-
nur for the year l--5. has been paid into
the treasury without delinquency.
COSTS IN CRIMINAL PROCEEDINGS.
The costs and charges in criminal pro-
ccedingS have increased 10 such proportions
~ to demand your most serious and careful
attention The Auditor, i'll his report asks
for lu annual appropriation uf $lOu,u 600 To-
meet the criminal charges. This estimate
is based upon the past expenditures.
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